Tax planning originated in the west. /kloc-In the mid-20th century, Italian tax experts appeared, who provided tax advice to taxpayers, including tax planning for taxpayers. Tax planning is very common in developed countries, and it has already become a mature and stable industry with obvious specialization trend. At present, more than 60% of enterprises in the United States entrust tax agents to handle tax matters, while 85% in Japan. In the United States, the annual output value of tax planning consulting industry is about $654.38+000 billion.